Beshore v. Sidwell

In this appeal we are presented with two cases which have been consolidated for argument before this court. The relevant facts and legal principles applicable thereto in each case are identical. Both appellants, one an individual, the other a limited partnership, brought suit in the district court for Buffalo County, Nebraska, alleging that they had paid property taxes within the 2 years preceding the filing of their respective actions in Buffalo County, Nebraska. The appellants also each alleged that, by reason of this court’s decision in Kearney Convention Center v. Board of Equal., 216…